Tattoo Studio Because: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Tattoo Studio Because
Largest movements
- Receivables within one year -€13,117
down €13,117 (-21.2%), from €61,815 to €48,698
of which Trade receivables: -€17,250
- Cash -€10,589
down €10,589 (-60.5%), from €17,511 to €6,922
mainly Net result for the year (-€35,974) and Advances received (-€6,614)
- Tangible fixed assets -€6,077
down €6,077 (-38.0%), from €15,980 to €9,904
- Profit (loss) carried forward -€35,974
down €35,974 (-62.6%), from -€57,503 to -€93,476
- Tax, wage and social debts +€19,206
up €19,206 (+104%), from €18,417 to €37,622
of which Taxes: +€21,318
- Advances received -€6,614
down €6,614 (-7.2%), from €92,140 to €85,526
- Current portion of long-term debt -€5,856
down €5,856 (-48.0%), from €12,193 to €6,337
- Accrued charges and deferred income -€2,501
down €2,501 (-94.4%), from €2,650 to €149
- Gross operating margin -€80,228
down €80,228, from €78,366 to -€1,862
- Staff costs -€44,984
down €44,984 (-70.4%), from €63,942 to €18,957
- Other operating charges -€12,853
down €12,853 (-68.9%), from €18,652 to €5,799
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,057 | €72,275 | -€29,782 | -29.2% |
| Fixed assets | 21/28 | €22,730 | €16,654 | -€6,077 | -26.7% |
| Tangible fixed assets | 22/27 | €15,980 | €9,904 | -€6,077 | -38.0% |
| Furniture and vehicles | 24 | €15,980 | €9,904 | -€6,077 | -38.0% |
| Financial fixed assets | 28 | €6,750 | €6,750 | = | 0.0% |
| Current assets | 29/58 | €79,326 | €55,621 | -€23,706 | -29.9% |
| Amounts receivable within one year | 40/41 | €61,815 | €48,698 | -€13,117 | -21.2% |
| Trade receivables | 40 | €26,661 | €9,411 | -€17,250 | -64.7% |
| Other amounts receivable | 41 | €35,154 | €39,287 | +€4,133 | +11.8% |
| Cash at bank and in hand | 54/58 | €17,511 | €6,922 | -€10,589 | -60.5% |
| Total equity and liabilities | 10/49 | €102,057 | €72,275 | -€29,782 | -29.2% |
| Equity | 10/15 | -€38,903 | -€74,876 | -€35,974 | -92.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,503 | -€93,476 | -€35,974 | -62.6% |
| Amounts payable | 17/49 | €140,959 | €147,151 | +€6,191 | +4.4% |
| Amounts payable after more than one year | 17 | €5,849 | €5,849 | = | 0.0% |
| Financial debts | 170/4 | €5,849 | €5,849 | = | 0.0% |
| Amounts payable within one year | 42/48 | €132,460 | €141,153 | +€8,693 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €12,193 | €6,337 | -€5,856 | -48.0% |
| Trade debts | 44 | €9,711 | €11,668 | +€1,957 | +20.2% |
| Suppliers | 440/4 | €9,711 | €11,668 | +€1,957 | +20.2% |
| Advances received on contracts in progress | 46 | €92,140 | €85,526 | -€6,614 | -7.2% |
| Taxes, remuneration and social security | 45 | €18,417 | €37,622 | +€19,206 | +104% |
| Taxes | 450/3 | €13,319 | €34,637 | +€21,318 | +160% |
| Remuneration and social security | 454/9 | €5,098 | €2,986 | -€2,112 | -41.4% |
| Accrued charges and deferred income | 492/3 | €2,650 | €149 | -€2,501 | -94.4% |
| Remuneration, social security and pensions | 62 | €63,942 | €18,957 | -€44,984 | -70.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,731 | €6,077 | -€654 | -9.7% |
| Other operating charges | 640/8 | €18,652 | €5,799 | -€12,853 | -68.9% |
| Gross operating margin | 9900 | €78,366 | -€1,862 | -€80,228 | |
| Operating profit (loss) | 9901 | -€10,958 | -€32,695 | -€21,737 | -198% |
| Financial income | 75/76B | €319 | €129 | -€190 | -59.5% |
| Recurring financial income | 75 | €319 | €129 | -€190 | -59.5% |
| Financial charges | 65/66B | €3,921 | €3,408 | -€513 | -13.1% |
| Recurring financial charges | 65 | €3,921 | €3,408 | -€513 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,560 | -€35,974 | -€21,413 | -147% |
| Profit (loss) for the period | 9904 | -€14,560 | -€35,974 | -€21,413 | -147% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,560 | -€35,974 | -€21,413 | -147% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.